§ 55363
60 words·~1 min read·
/ca/revenue-and-taxation-code/55363A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any person who willfully evades or attempts in any manner to evade or defeat the payment of the fee imposed by this part is guilty of a felony punishable by imprisonment pursuant to subdivision
(h)of Section 1170 of the Penal Code for 16 months, two, or three years and a fine of not more than five thousand dollars ($5,000).